Local purchase rateとは 意味・読み方・使い方

With respect to the application for the Subsidy provided for in the preceding paragraph, the Subsidized Company shall deduct from the required subsidy amount the amount of the tax deductions for taxable purchase pertaining to the consumption tax and local consumption tax concerning the Subsidy (of the amount equivalent to the consumption tax and local consumption tax which is included in the Subsidized Costs, the amount obtained by multiplying the subsidy rates to the total amount of the amount that can be deducted as consumption tax for taxable purchase in accordance with the provisions of the Consumption Tax Act (Act No.108 of 1988) and the amount obtained by multiplying the said amount by the local consumption tax rate in accordance with the provisions of the Local Tax Act (Act No.226 of 1950) (hereinafter referred to as “the Tax Deductions for Taxable Purchase for Consumption Tax etc.”); Provided, however, that this shall not apply in a case where the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. is not known at the time of the application.発音を聞く 例文帳に追加

補助事業者は、前項の補助金の交付の申請をするに当たって、当該補助金に係る消費税及び地方消費税に係る仕入控除税額（補助対象経費に含まれる消費税及び地方消費税相当額のうち、消費税法（昭和６３年法律第１０８号）の規定により仕入れに係る消費税額として控除できる部分の金額及び当該金額に地方税法（昭和２５年法律第２２６号）の規定による地方消費税の税率を乗じて得た金額の合計額に補助率を乗じて得た金額をいう。以下「消費税等仕入控除税額」という。）を減額して交付申請しなければならない。ただし、申請時において消費税等仕入控除税額が明らかでないものについては、この限りでない。 - 経済産業省